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DATE:   1/22/2004        Comptroller Of Public Accounts             PAGE:      5
TIME: 12:41                  Property Tax Division                   RPT: MIN704
                           2003 Property Value Study
                          Minerals Category Worksheet
                                    005  Archer
                                005-904  Windthorst

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   PTD Lease Number        Appraised               Market
    or Mineral Type          Value                 Value              Ratio
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Oil & Gas Sample Leases:

PSU005 11420                      51,610                54,542            .9462
PSU005 72210                      99,390                92,886           1.0700
PSU005 90651                     147,130               149,126            .9866
TXO09 000063                      48,570                47,573           1.0209
TXO09 001265                      15,450                15,111           1.0224
TXO09 009318                     293,310               283,256           1.0354
TXO09 009450                     253,980               257,452            .9865
TXO09 011003                      95,110                73,655           1.2912
TXO09 011249                      65,150                69,370            .9391
TXO09 019988                      44,610                51,734            .8622
TXO09 027168                      27,520                26,952           1.0210
TXO09 029153                     126,440               124,878           1.0125



                     Total Self-Reported Mineral Value:           1,827,110

                     Divided by ISD Mineral Ratio:                   1.0174**

                     Estimated PTD Mineral Value:                 1,795,862


          ** See Stratified Ratio Detail report for more data